IDEAS home Printed from https://ideas.repec.org/a/eee/aosoci/v29y2004i7p627-646.html
   My bibliography  Save this article

Auditor human capital and audit firm survival: The Dutch audit industry in 1930-1992

Author

Listed:
  • Brocheler, Vera
  • Maijoor, Steven
  • van Witteloostuijn, Arjen

Abstract

No abstract is available for this item.

Suggested Citation

  • Brocheler, Vera & Maijoor, Steven & van Witteloostuijn, Arjen, 2004. "Auditor human capital and audit firm survival: The Dutch audit industry in 1930-1992," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 627-646, October.
    • Handle: RePEc:eee:aosoci:v:29:y:2004:i:7:p:627-646
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0361-3682(03)00070-9
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Bonner, S. E. & Libby, R. & Nelson, M. W., 1997. "Audit category knowledge as a precondition to learning from experience," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 387-410, July.
    2. Choo, Freddie, 1996. "Auditors' knowledge content and judgment performance: A cognitive script approach," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 339-359, May.
    3. Bonner, Se & Lewis, Bl, 1990. "Determinants Of Auditor Expertise," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 1-20.
    4. Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
    5. Morris, Timothy & Empson, Laura, 1998. "Organisation and expertise: An exploration of knowledge bases and the management of accounting and consulting firms," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 609-624.
    6. Roger Meuwissen, 1998. "Career advancement in audit firms: an empirical study of university-educated and non university-educated Dutch auditors," Accounting Education, Taylor & Francis Journals, vol. 7(1), pages 35-50.
    7. Willem F. J. Buijink & Steven J. Maijoor & Roger H. G. Meuwissen, 1998. "Competition in Auditing: Evidence from Entry, Exit, and Market Share Mobility in Germany versus The Netherlands," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 385-404, September.
    8. Libby, R & Frederick, Dm, 1990. "Experience And The Ability To Explain Audit Findings," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 348-367.
    9. Bates, Timothy, 1990. "Entrepreneur Human Capital Inputs and Small Business Longevity," The Review of Economics and Statistics, MIT Press, vol. 72(4), pages 551-559, November.
    10. Boone, Christophe & van Witteloostuijn, Arjen, 1996. "Industry Competition and Firm Human Capital," Small Business Economics, Springer, vol. 8(5), pages 347-364, October.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Guthrie, James & Ricceri, Federica & Dumay, John, 2012. "Reflections and projections: A decade of Intellectual Capital Accounting Research," The British Accounting Review, Elsevier, vol. 44(2), pages 68-82.
    2. Rita Lamboglia & Daniela Mancini, 2021. "The relationship between auditors’ human capital attributes and the assessment of the control environment," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(4), pages 1211-1239, December.
    3. Thiéry, Stéphanie & Lhuillery, Stephane & Tellechea, Marion, 2023. "How can governance, human capital, and communication practices enhance internal audit quality?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
    4. Hung-Chao Yu & Wen-Ying Wang & Chingfu Chang, 2015. "The stock market valuation of intellectual capital in the IT industry," Review of Quantitative Finance and Accounting, Springer, vol. 45(2), pages 279-304, August.
    5. Min-Ning Lee & Yi-Fang Yang & Lee-Wen Yang & Yahn-Shir Chen, 2017. "Gender Pay Gap And Discrimination In Taiwanese Auditing Industry," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 11(3), pages 1-11.
    6. Emma Petroulas & David Brown & Heidi Sundin, 2010. "Generational Characteristics and Their Impact on Preference for Management Control Systems," Australian Accounting Review, CPA Australia, vol. 20(3), pages 221-240, September.
    7. Bao-Guang Chang & Tai-Hsin Huang & Chun-Yi Kuo, 2015. "A comparison of the technical efficiency of accounting firms among the US, China, and Taiwan under the framework of a stochastic metafrontier production function," Journal of Productivity Analysis, Springer, vol. 44(3), pages 337-349, December.
    8. Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.
    9. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    10. André Stel & Ana Millán & José María Millán & Concepción Román, 2018. "The relationship between start-up motive and earnings over the course of the entrepreneur’s business tenure," Journal of Evolutionary Economics, Springer, vol. 28(1), pages 101-123, January.
    11. repec:mth:ijafr8:v:9:y:2019:i:1:p:450-461 is not listed on IDEAS
    12. Bogaert, Sandy & Boone, Christophe & Carroll, Glenn R., 2006. "Contentious Legitimacy: Professional Association and Density Dependence in the Dutch Audit Industry 1884-1939," Research Papers 1944, Stanford University, Graduate School of Business.
    13. Yahn-Shir Chen & Yi-Fang Yang & I-Ching Huang, 2021. "Effects Of Increased Competition On Smallsized Auditors In Taiwan: Fight Or Flight?," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 15(1), pages 1-17.
    14. Yahn-Shir Chen & Joseph Hsu & Mei-Ting Huang & Ping-Sen Yang, 2013. "Quality, Size and Performance of Audit Firms," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 7(5), pages 89-105.
    15. Murat Ocak & Bekir Emre Kurtulmuş & Emrah Arıoğlu, 2024. "Do Individual Auditors from More Religious Hometowns Enhance Audit Quality? Evidence from an Islamic Country," Journal of Business Ethics, Springer, vol. 190(2), pages 439-481, March.
    16. Yahn-Shir Chen & Enny Susilowati Mardjono & Yi-Fang Yang, 2020. "Competition and Sustainability: Evidence from Professional Service Organization," Sustainability, MDPI, vol. 12(18), pages 1-15, September.
    17. Yi-Fang Yang & Lee-Wen Yang & Yahn-Shir Chen, 2012. "Market Competition And Mergers In Professional Service Firms," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 6(3), pages 103-122.
    18. Ye, Kangtao & Cheng, Yingli & Gao, Jingyu, 2014. "How individual auditor characteristics impact the likelihood of audit failure: Evidence from China," Advances in accounting, Elsevier, vol. 30(2), pages 394-401.
    19. Samagaio, Antonio & Rodrigues, Ricardo, 2016. "Human capital and performance in young audit firms," Journal of Business Research, Elsevier, vol. 69(11), pages 5354-5359.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Rita Lamboglia & Daniela Mancini, 2021. "The relationship between auditors’ human capital attributes and the assessment of the control environment," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(4), pages 1211-1239, December.
    2. Ye, Kangtao & Cheng, Yingli & Gao, Jingyu, 2014. "How individual auditor characteristics impact the likelihood of audit failure: Evidence from China," Advances in accounting, Elsevier, vol. 30(2), pages 394-401.
    3. Dierynck, Bart & Kadous, Kathryn & Peters, Christian P. H., 2024. "Learning in the auditing profession: A framework and future directions," Other publications TiSEM eb74c8e4-bc4a-4b71-b88a-4, Tilburg University, School of Economics and Management.
    4. Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
    5. Roger Simnett & Peter Luckett & Arnold M. Wright, 2000. "The Development of Specialist Industry Knowledge in Government Auditing," Australian Accounting Review, CPA Australia, vol. 10(20), pages 35-45, March.
    6. Goldman, Nathan C. & Harris, M. Kathleen & Omer, Thomas C., 2022. "Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts," Accounting, Organizations and Society, Elsevier, vol. 99(C).
    7. Freddie Choo & Kim Tan, 2006. "A Commentary on Sample Design Issues in Behavioral Accounting Experiments," Accounting Research Journal, Emerald Group Publishing, vol. 19(2), pages 153-158, September.
    8. Laurence Kranich & Andrés Perea & Hans Peters, 2005. "Core Concepts For Dynamic Tu Games," International Game Theory Review (IGTR), World Scientific Publishing Co. Pte. Ltd., vol. 7(01), pages 43-61.
    9. Arnold, Vicky & Collier, Philip A. & Leech, Stewart A. & Rose, Jacob M. & Sutton, Steve G., 2023. "Can knowledge based systems be designed to counteract deskilling effects?," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
    10. Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007. "Can auditors be independent? : Experimental evidence," Papers 07-59, Sonderforschungsbreich 504.
    11. Gad Jacek, 2023. "Concentration on the market of audit services provided to publicly listed companies: Evidence from Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 59(1), pages 32-45, March.
    12. Dezoort, F. T., 1998. "An analysis of experience effects on audit committee members' oversight judgments," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 1-21, January.
    13. Carmen B. Ríos-Figueroa & Rogelio J. Cardona, 2013. "Does Experience Affect Auditors’ Professional Judgment? Evidence From Puerto Rico," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 13-32.
    14. Jagdish PATHAK & Mary LIND & Mohammad ABDOLMOHAMMADI, 2010. "E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 14(1), pages 5-20.
    15. Cabras, Ignazio & Goumagias, Nikolaos D. & Fernandes, Kiran & Cowling, Peter & Li, Feng & Kudenko, Daniel & Devlin, Sam & Nucciarelli, Alberto, 2017. "Exploring survival rates of companies in the UK video-games industry: An empirical study," Technological Forecasting and Social Change, Elsevier, vol. 117(C), pages 305-314.
    16. Tom Van Caneghem, 2004. "The impact of audit quality on earnings rounding-up behaviour: some UK evidence," European Accounting Review, Taylor & Francis Journals, vol. 13(4), pages 771-786.
    17. TINA M. Jose Vega & Dennis M. López, 2012. "Evaluating The Effect Of Industry Specialist Duration On Audit Quality And Audit Fees," Working Papers 0023, College of Business, University of Texas at San Antonio.
    18. Graham, Michael & Walter, Terry S. & Yawson, Alfred & Zhang, Huizhong, 2017. "The value-added role of industry specialist advisors in M&As," Journal of Banking & Finance, Elsevier, vol. 81(C), pages 81-104.
    19. Cardinaels, Eddy, 2008. "The interplay between cost accounting knowledge and presentation formats in cost-based decision-making," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 582-602, August.
    20. Neal Arthur & Medhat Endrawes & Shawn Ho, 2017. "Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects," Australian Accounting Review, CPA Australia, vol. 27(4), pages 368-381, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:aosoci:v:29:y:2004:i:7:p:627-646. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.